Piece-progressive wage system. Indirect piecework wage system

Piece wages It is widespread in the industries, construction, transport and communications, and consumer services, where standards for labor costs and wages by type of work have been developed and the volume of products produced and services provided can be accurately calculated. Such a payment system establishes a direct connection between wages and the final results of production and promotes the efficient use of labor and financial resources.

Piece wages are used, as a rule, in jobs with a high proportion of manual labor, where labor can be rationed (time and output standards can be determined with sufficient accuracy). Well-established rationing and accurate accounting of output, as well as control over product quality, are the most important conditions for the use of piecework wages.

The main document for planning, accounting and remuneration of workers (team, unit, worker) is piecework outfit. It contains a list, composition and deadline for completing work, indicating production conditions, the full and actual volume of work performed, time standards and prices per unit of work, as well as their entire volume. On the reverse side of the piece work order is a time sheet for hours worked. The piece work order is drawn up by the foreman with the participation of the standard setter and issued to the workers before starting work. After completion and acceptance of the work, the piecework order is closed, the standard time and the amount of wages are calculated in it. Then the piecework is submitted to the accounting department for payroll calculation.

Types of piecework wages are direct individual piecework, piecework-bonus, piecework-progressive, collective (brigade) piecework, indirect piecework and chord-based.

At direct individual piecework wages worker's wages ( 3 ) depends directly on the number of products produced or operations performed and is determined by the formula:

Where R- piece rate per unit of product or work, UAH; Npr.f.- the actual quantity of products produced or work performed for a specified period.

R) is calculated using the formula:

Or ,

Where St- tariff rate per category per shift, UAH; TV- production rate, units; St.h.- hourly tariff rate, UAH; Nv.r.- standard time, hours

The piece rate is determined based on the tariff rate of the job, and not on the tariff rate of the category assigned to the worker.

At piecework-bonus wages worker's earnings ( WHSD) at basic piece rates, supplemented by special bonuses; it can be calculated using the formula:

Where Kp.r.- bonus coefficient for high-quality performance of shift assignments, %.

The size of the bonus is usually set as a percentage of earnings determined at piece rates, depending on the characteristics of production and the nature of the work performed. Bonuses increase the worker's interest in improving the quantitative and qualitative indicators of production.
In recent years, an increasing number of workers have been paid according to the piecework-bonus system. Distinguish individual And collective piecework-bonus wages.

is usually introduced in critical areas that are a “bottleneck”, with a special need for material incentives for workers to increase output. Under this system, the worker’s earnings for fulfilling the production quota are determined as with direct piecework payment. If the established norm is exceeded, additional payments to the basic piece rate increase progressively. Progressive additional payments are awarded based on the results of monthly work. When calculating wages, only high-quality products are taken into account.

With piecework-progressive wages, wages ( Zsd.prog.) is calculated using the formula:

Where Ku- coefficient of increase in piece rate when shift assignments are exceeded, %; Np.p.- planned output (shift task), units.

The calculation of piece-rate progressive payment is complex and requires a lot of computational work. The disadvantage of this system is that the worker's earnings increase faster than labor productivity.

Currently, only a small number of workers are paid under this system.

Recently it has been widely used collective piecework (team) wages, and in certain industries (coal, mining, forestry) it has become the main one. For example, at metallurgical plants, the majority of workers in the main production departments are paid according to this system. The expansion of the use of this form of remuneration is associated with the development of mechanization of production processes, the introduction of the latest modern units and machines, and the development of conveyor production. In this case, the wages of each individual employee are calculated taking into account the volume of final products (work) produced by the team; the number of hours worked by an individual employee; his qualifications.

The main advantage of collective piecework wages is that it interests all workers of the team in the final results of the work, contributes to the development of their sense of collective responsibility for the assigned work, and mutual assistance in work.

Indirect piecework wages used mainly to pay auxiliary workers. Under this system, the size of a worker’s wages depends on the output at the production site he serves.

In the coal industry, indirect piecework wages are used for working faces, in metallurgy - for mechanics on duty servicing metallurgical units, in mechanical engineering - for service technicians, in the textile industry - for weft drum loaders, tape workers and other workers.
The proportion of workers paid under this system is relatively small.

Chord payment is a logical continuation of the direct piecework system in relation to enlarged types of work (for example, the manufacture of a product in industry, a set of works or part of a building in construction). This system is most effective in a brigade form of labor organization. A piece rate is set for all work, defining the deadline for its completion (sometimes without limiting the duration of the working day).

Lump-sum payment is being introduced for certain groups of workers to increase their material interest in increasing labor productivity and reducing work completion time. The size of the lump sum payment is determined on the basis of the current standards of time (production) and prices, and in their absence - in accordance with the standards and prices for similar work. The main document in planning and accounting for wages is a piece work order, which is similar to a piece work order, and the regulatory framework consists of calculations of labor costs and wages for an enlarged type of work. A bonus may be accrued for the amount of earnings on a piecework basis, which should not exceed the maximum amount established for this type of work in the Regulations on bonuses for workers of the enterprise. The size of the bonus is determined depending on the reduction in the deadline for completing the chord task.

Wages (including bonuses) are distributed among workers in proportion to the time worked in accordance with the assigned ranks.

Workers eliminate deficiencies (defects) made during the execution of chord work without additional payment.

The effectiveness of the chord system is determined by the reduction in the amount of work of standard setters on drawing up and closing work orders, the simplification of the functions of the foreman, who issues the completed amount of work to the team and accepts almost finished products, as well as a reduction in the time spent by accountants and economists. In addition, the chord system supports collectivism in the team, helps reduce production costs, and save material and energy resources.

The advantage of piecework wages there is a direct connection between performance results and remuneration levels. For an organization, the use of this system means that one of the most important components of its costs - labor costs - becomes a variable value, that is, they change depending on production volumes, and this reduces the level of financial risk.

The piecework form of payment stimulates the employee to increase the volume of products he produces. If the company is interested in this, piecework wages are the best means to achieve this goal. In addition, this payment method is understandable to employees and is valued by them for its objectivity.

At the same time, the piecework system, for all its external simplicity and attractiveness, has flaws.

As the history of the development of industrial production shows, quality and piecework payment are practically incompatible. Once a worker begins to receive compensation per unit of output, he focuses solely on quantity. To achieve the required level of quality, management has to create technical control departments, which significantly increase costs, but, as a rule, do not achieve the goal.

The use of piecework often leads to a tense situation in the organization, since pieceworkers put strong pressure on the foremen and foremen involved in the acceptance of manufactured products. Therefore, the piecework system is expensive, as it contains additional direct and indirect costs.

There are known cases of deliberate limitation of labor productivity by piece workers seeking higher prices.

In addition, the piece-rate system links an employee’s earnings solely with his individual results, leaving the work of the unit and the organization as a whole without attention, which negatively affects collective motivation and group work.

The scope of application of piecework wages is limited to types of activities in which a person works independently and produces homogeneous products. In modern highly mechanized production, which uses intellectual rather than physical labor, there are very few such areas.

The piece-rate progressive remuneration system represents remuneration for work at piece rates within the established norm, and for performing work above the norm - at progressively increasing piece rates. The degree of increase is determined according to a special scale, the basis of which is the percentage increase in the basic price depending on the excess of the original base. The initial base is the level of actual compliance with standards over the past three months.

Such remuneration can be introduced for a limited period in those industries where additional measures are required to stimulate labor intensity in order to achieve progressive production standards (to stabilize production and expand the release of new competitive products to a wide market).

For example, with a one-step scale, for each unit of product manufactured above the original base, the piece rate increases by 50%. With a multi-stage scale, for exceeding the initial base from 1 to 10%, the piece rate increases by 25%; from 11 to 20% – by 50%; from 21 to 30% - by 75%, etc.

If a two-stage scale is adopted, then, suppose, for exceeding the initial base from 1 to 15%, the piece rate increases by 50%, and beyond 15% - by 100%.

The price per unit of production is 50 rubles. with the initial base for calculating earnings in the amount of 400 units. If we use the above two-stage scale to calculate a worker’s piece-rate earnings, then in the production of 500 units. and in the absence of defects, the excess of the original base will be 25% (500: 400 * 100 – 100 = 1.25).

The worker will be paid a salary in the following amount
Z SD.prog = 50 * 400 + 50 * 400 * 0.15 * 1.5 + 50 * 400 * 0.1 * 2 = 20,000 + 4500 + 4000 = 28,500 rub.

When using a one-stage scale and observing the above conditions, the worker’s salary will be: 50 * 400 + 50 * 100 * 1.5 = 27,500 rubles.

If direct piecework wages had been applied, the worker would have been charged RUB 25,000. (50 * 500).

Thus, under a piece-rate progressive wage system, the worker is interested in producing as much output as possible above the base value. However, this system is rarely used, usually in cases where there is an economically justified need to quickly increase production volumes due to increased prices in certain areas of production.
1.1.5 Piece-regressive wage system

The piece-rate regressive wage system is characterized by the fact that, starting from a certain level of exceeding standards, the piece rate decreases. This system is a kind of opposite of the piecework-regressive system. Its essence is that the higher the excess of standards, the lower the price for each unit of work in excess of the norm. The piece-rate regressive payment system also presupposes the establishment of an initial level of compliance with standards, from which a reduction in prices begins. In this case, the requirements for establishing the initial base are the same as for the piece-rate progressive system.

Table 1 - Example of constructing a regression scale

Under a piece-rate regressive system, a worker’s earnings grow more slowly than his output, which limits his material interest in increasing output. This system must be introduced in cases of a drop in production volume at enterprises for any reason, due to the expediency of preserving the workers employed in it, especially in the sphere of primary production. The piece-rate regressive system should also be used in order to ensure that the most experienced workers do not take over work from younger workers with a limited amount of work, as well as in all cases where there is no particular need to stimulate an increase in the number of products produced.

The total amount of earnings according to the piece-rate regressive payment system is calculated using the formula:

Zreg = R(n1 /K1 + n2/ K2+ ... +ni/ Ki), (8)

where Zreg is piecework earnings according to the piecework-progressive payment system,

R - price for each unit of production within the established initial base (rubles, kopecks);

K - coefficient of price reduction for each step of the regression scale, times;

1,2, ... i - the number of regression coefficients in the scale;

n is the number of products produced by employees.

Examples of wage calculations in this form of remuneration:

When introducing a piece-rate regressive system, a production volume of 800 units was taken as the initial base. with a price of 25.0 rub. for a unit. The regulations on remuneration stipulate that for each unit in excess of the established initial base, the rate is used with a coefficient of 0.7.

Suppose a worker produced 900 units in a month. products. Then his earnings will be:

WHSD reg = 25.0 * 800 + 25.0 * 0.7 * 100 = 20,000 + 1750 = 21,750 rub.

Thus, when using a piece-rate regressive wage system, the worker is less interested in producing products in excess of the established base.

Exist two main ways payroll for employees: time-based and piece-rate.

Applying time-based approach, the employer calculates wages based on the actual time worked. Piecework characterized by payment for the quantity of products (works, services) produced and is implemented in practice in several types:

straight– equal payment is made for each product, work or service;
indirect– remuneration of employees is carried out depending on the salary of the employee to whom they are assigned, or those servicing equipment and technological processes;
piecework-bonus– in addition to the basic payment, bonuses are awarded at the employer’s discretion for the quality of services, volume of goods, innovations in the labor process, etc.;
chord– carried out in the form of a piece rate, appropriate for the implementation of work of various profiles with an indication of the deadline for their completion;
piecework-regressive– characterized by a reduction in the established rate after the employee fulfills certain standards;
piece-progressive, which we will dwell on in more detail.

At Piece-progressive wage system (SPOT) The employee’s activities are paid at minimum rates, in case of fulfilling a predetermined amount of work, and progressively increases as the standards are exceeded, but does not exceed twice the piece rate.

This approach to remuneration is appropriate for an enterprise that carries out production of large volumes of standard products(the emphasis is on the quantity of goods, and the degree of processing is easy to calculate).

SPOT has also found wide application in the field of sales (company managers strive to increase the organization’s profits if their earnings depend on it). At the same time, it is also implemented in other sectors of the economy, but much less frequently.

The choice of a piecework-progressive approach to remuneration is explained specifics of the employer's activities, interested in constantly increasing the productivity of each employee and at the same time not seeking to create new jobs.

In organizations that produce piece goods that are valuable for their uniqueness, the production of which requires a lot of time and, possibly, a creative approach is involved, the use of POTS does not make sense.

Construction of progressive piece rates

The local document of the company and (or) the employment contract establishes standards for the production of goods (performance of work), as well as the amount of payment for exceeding them. Final salary formation systems can be next.

Single stage

Two-stage

Multistage

Similar in structure to two-stage and differs only in the number of steps with an increase in the coefficient of payment for goods/work.

Types and methods of counting

You can select several methods (formulas) of calculation wages in organizations using POTS.

The simplest method is suitable for calculations for small production volumes in companies using a single-stage system:

Z total. = Z psr + Z psr * K, where

Z total.– total salary amount, Z psr.- wages accrued at direct piece rates, TO– increased payment coefficient.

The following formula was also created primarily for calculating earnings using a one-step approach to salary calculation:

Z total. = N total * K + N increase. * K1, where

Z total. N general– general standard for the production of goods (performance of work, provision of services), TO– coefficient to the general production rate, N increase– increased labor standards, K1– coefficient for increased volume of work.

This method of calculating earnings is suitable for both two-stage and multi-stage wage systems:

Z total. = Z1 + Z2 + Z3 + Z..., where

Z total.– total salary amount, Z1– increased rate if the production rate of the first stage is exceeded, Z2 + Z3 + Z...– an increased rate for the production rate of the second, third and subsequent stages.

You can also use a more complex, but effective method in calculations, implemented mainly in enterprises engaged in the production of large volumes of the same type of goods (in factories, factories):

Z total. = Z sd. * (1 + ((N fact. - N min.) / N fact.) * K), where

Z total.– total salary, Zd.- minimum wage, N fact.– actual work performed, N min.– minimum production standards taken as a basis, TO– increased price coefficient.

Features of payroll

The piece-rate progressive method of payment is implemented in organizations both on an ongoing basis and as a measure to quickly increase the volume of work and units of production (in the case of adjusting production or monopolizing the market). In such circumstances it is temporary.

Since each company has its own specifics of work and features of manufactured products, forms of payment to employees also differ significantly.

Local acts of a legal entity (for example, the Regulations on remuneration) establish the most appropriate minimum production standards, taking into account all the circumstances, payment coefficients for increased volumes of labor, as well as the type of POTS (one-, two- or multi-stage).

The income level of an individual employee may be higher than or equal to the average for the organization: everything depends on his work, which, of course, stimulates him to fulfill and exceed the plan.

It is equally important for the employer to take into account that in the pursuit of increasing units of products produced (or services provided), their quality may decrease. Therefore, there is a need for developing measures to monitor employee activities(at large enterprises, quality control departments are created; small legal entities or individual entrepreneurs must think through this procedure independently).

Remuneration for non-compliance with standards

It is worth remembering that piece-rate progressive wages are best used only in circumstances where there is no likelihood of production downtime due to the fault of the employer. Indeed, in this case, by virtue of Art. 155 of the Labor Code of the Russian Federation, an employee is paid an amount not less than the average monthly salary.

If the employee himself is to blame for failure to comply with production standards, payment is made for the volume of goods actually produced.

Payment in the amount of at least two-thirds of the established production standards is made if there are reasons beyond the control of the parties to the employment contract.

According to the provisions of Article 156 of the Labor Code of the Russian Federation, it is not subject to payment complete defect due to the fault of the employee. In the absence of his fault, the goods are evaluated along with suitable products. If the product is partially defective, and the contractor’s fault is proven, the amount of money is calculated at reduced prices based on the degree of suitability of the product.

Summarizing

Piece-progressive wage system convenient for both parties to the employment contract. Employees are interested in exceeding the established minimum amount of work; depending on exceeding the plan, salaries can increase significantly.

The employer pursues his own benefit: there is no need to create additional jobs, employ and train new people who are not interested in increasing the quantity of products produced, and pay them a fixed salary.

At the same time, the piece-rate progressive form of remuneration is not yet widely used in the market, which is caused by some complexity in calculations, and is also associated with the risk of deterioration in product quality.

Registration of piecework wages in 1C is presented in the video below.

Our civilization is called a “consumer society,” and if the buyer is on one side of the scale, the seller is on the other. In a situation where the market for goods and services is crowded, as we can see today, for a business owner the main question becomes not “how to produce,” but “how to sell.” Of course, advertising and various marketing tricks help with this, but much depends on the correct motivation of the seller.

Once upon a time, salespeople received a fixed salary, and everyone was happy with it. But this type of calculation is effective only in a situation where there is some shortage in the market, and buyers simply have no choice. Now at every step we see stores whose shelves are full of goods, and numerous companies providing any, even the most exotic services, so the seller must be competent and active so that the buyer does not go to the neighbors. Of course, it is necessary to train staff and create a positive reputation as an employer, but motivation comes first. Therefore, the Soviet fixed rates were replaced by piecework wages, in which staff receive as much as they actually earned.

Percentage of sales

So, economic development requires new approaches to payroll. Let's figure out what progressive piecework is. Piecework means that the payment depends on the “transaction”, that is, on the volume of sales or production. Progressive - the higher the revenue volume, the higher the payment for each unit. Let's look at an example.

Piece wages:

Let's say a clothing seller receives 10% of revenue. Then:

Sales 500 thousand rubles. = 50 thousand salary.

Piece-progressive wages: the percentage increases with revenue growth. For example, for an additional 100 thousand 5% is added, for 200 thousand above the norm - 6%, etc.:

Sales 300 thousand rubles. = 30 thousand salary.

Sales 500 thousand rubles. = 62 thousand rubles.

Let's complicate the task

There is also a more complex (and interesting) piecework-progressive labor. In this case, the increased percentage is calculated not only from additional revenue, but also from the main one. That is: let’s take the same rate of 10% and a surcharge of 2, 3, 4%, etc. for each additional 100 thousand, but this surcharge will already work for the entire amount:

Sales 300 thousand rubles. = 30 thousand salary (10%).

Sales 400 thousand rubles. = 48 thousand salary (12% of the total amount).

Sales 500 thousand rubles. = 65 thousand of the total amount);

Of course, in a large enterprise, calculating piece-rate progressive wages will not be easy, and this is the main reason why such a scheme is used mainly in sales of goods and services. Below we will look at a formula that can be used in a manufacturing plant.

Why is this necessary?

It would seem that ordinary piecework payment also works well. So why is piecework-progressive wages better? Of course, motivation! If the employer pays a fixed rate, there is a high risk that the employee will not try very hard: he knows for sure that he will receive the same amount in any case. With a simple piece-rate salary, motivation already arises, but numerous observations of personnel in various fields have shown that many employees set the bar for themselves (“well, I’ve earned 30 thousand, I can relax”). But progressive piecework wages constantly motivate you to work more and more, because with the same efforts you can get not 50, but 60 thousand. Moreover, if an option is used where the growing coefficient is applied to all revenue (or output), and not just to the amount in excess of the norm. In this case, it seems that without making additional production, the employee seems to be losing part of the salary that he could have received.

Underwater rocks

Despite the fact that piecework-progressive has proven itself well, it is not used so often. The main reason for this is the reluctance of many managers to change anything. Introducing a new system is really not so simple; for this you need to perform a number of actions:

Monitor the enterprise to ensure that the stagnation in development is due to a lack of motivation among employees.
Calculate so that they are sufficiently noticeable for employees and at the same time do not exceed the permissible consumption standards for the employer.
Explain to employees the new payment system, show its goals and benefits.
Make sure that the accounting department knows how to calculate piece-rate progressive wages.

The first two points are very important, since a situation is possible when the problems lie not in a lack of motivation, but in the unprofessionalism of sellers or shortcomings in products/services. Plus, sometimes it's easier and more beneficial to hire an additional employee instead of giving everyone a raise. New staff often becomes a good motivation in itself, as competition increases (and there are suspicions that layoffs are coming).

Areas of application

Above, we looked at examples of using piece-rate progressive wages only in sales. This is no coincidence, since in other areas of the economy this type of calculation is more difficult to apply for several reasons:

A significant increase in the volume of calculations: if in sales today managers most often fill out preliminary calculations themselves, and departments, as a rule, have a relatively small number of employees, then in production the accounting department is forced to fully calculate salaries for a large number of employees.
The volume of production depends on the capabilities of the equipment, the supply of raw materials and the time required to produce a unit of output.
Risk of increasing defects.
The risk that the employee will be idle due to breakdowns or other circumstances beyond his control and will not be able to work out an increased standard.
As production increases, variable costs also increase.

Nevertheless, piece-rate wages are used both in manufacturing enterprises and in agriculture, although often not in exactly the same form as in sales, and not as often.

Types of calculation

Piece-progressive remuneration can take several forms, which are used to simplify calculations or reduce risks:

Bonus: for additional output or revenue, the employee receives a bonus, the size of which is higher, the greater the excess of the norm. This method is simpler, since the premium amount is clearly stated in the documents in advance and does not require additional calculations.
Piece-time: used in those industries where the risk of downtime is high. Here the salary is conventionally divided into three parts: basic piecework + progressive (subject to exceeding the norm) + time-based payment for those periods when the employee was not able to perform his duties for reasons beyond his control.
Indirect: an excellent option for calculating wages for employees of support departments (for example, a repair team) or management. Their payments will directly depend on the amounts that will be accrued to the main production. Thus, repairmen will be interested in ensuring that there are as few breakdowns as possible.
Chord: used for teams performing one-time work: construction or harvesting. If the work is completed ahead of schedule or in excess, the employer issues a bonus to the entire team, and then this bonus is distributed among the employees depending on the contribution of each of them.

Exact calculation

Since in each case different principles can be applied by which piecework-progressive wages are calculated, the calculation formula will also be different each time. In large industries where such an indicator as standard hours has been introduced, the following formula is often used:

ZP (general) = ZP (sd) + (ZP (sd) x (Pf - Mon) x K) / Pf, where:

ZP (general) - final salary;

ZP (sd) - payment at the basic rate for all output;

Pf - actual production;

PB - regulatory production;

K - progressive coefficient.

Statement in documents

In general, piece-rate progressive remuneration provides for payment, the growth of which directly depends on exceeding the established norm of work efficiency, but the norm, as well as the form of calculation, can be different. Therefore, each enterprise makes its own decision on the principles of calculating payments, increasing coefficients, bonuses, etc. If you decide to introduce piece-rate progressive wages, then you need to:

Develop a whole system of norms.
Describe the accrual system in detail in the Regulations on Remuneration and in employment agreements with employees.
Ensure working conditions in which personnel will not be idle through no fault of their own.
Establish a quality control system to ensure that, in the pursuit of quantity, the percentage of defects does not increase or sellers begin to use incorrect sales methods.

To enter or not to enter

Piece-progressive payment is recognized by modern economists as one of the best systems, since, on the one hand, it allows for a more equitable distribution of wages, and on the other hand, it serves as a simple but very effective motivation.

Of course, this form of calculation also has its drawbacks: difficulties in accounting, the risk of aggressive behavior of employees or loss of quality, as well as increased salary costs, but with a competent approach, all this pays off. A good option would be to use two systems at the same time: piecework-progressive payment along with bonuses for high quality products or polite treatment of customers. For large enterprises, indirect calculation may be especially interesting, when the salary of auxiliary departments depends on the output of the main departments; this helps to get rid of problems with supplies or long repairs.

The main thing is to remember that the profit of an enterprise depends on many parameters. And before introducing progressive piecework payment, make sure that all other problems in the enterprise have been resolved.

With this remuneration system, piece rates depend on the quantity of products produced for a given period of time (for example, a month). The more products a worker produces, the higher the piece rate.

Example

JSC "Aktiv" has the following piece rates:

┌─────────────────────────────────────────────────────────────┬────────────────────────────────────┐

│ Quantity of products produced per month │ Piece rate │

│up to 110 pcs. │ 45 RUR/pcs. │

├─────────────────────────────────────────────────────────────┼────────────────────────────────────┤

│over 110 pcs. │ 50 rub./pcs. │

└─────────────────────────────────────────────────────────────┴────────────────────────────────────┘

For April 2002, employee of Aktiv CJSC A.N. Somov produced 120 products.

Somov's salary for April 2002 will be:

(110 pcs. x 45 rub.) + (10 pcs. x 50 rub.) = 5450 rub.

Indirect piecework wages

The indirect piecework wage system is used, as a rule, to pay workers in service and auxiliary industries.

Under such a system, the amount of wages for workers in service industries depends on the earnings of workers in primary production who receive wages on a piece-rate basis.

With an indirect piecework wage system, the wages of workers in service industries are set as a percentage of the total earnings of workers in the production they serve.

Example

To the employee of auxiliary production of JSC "Aktiv" S.S. Petrov was given indirect piecework wages. Petrov receives 3% of the earnings of primary production workers.

In November 2002, the earnings of primary production workers amounted to 86,000 rubles.

Petrov's salary for November will be:

86,000 rub. x 3% = 2580 rub.

Chord payment

The lump sum wage system is used when paying a team of workers.

With this system, a team consisting of several people is given a task that must be completed within a certain time frame. The team is paid a monetary reward for completing the task.

The remuneration amount is divided among the team members based on how much time each team member worked.

Rates for each task are determined by the organization’s administration in agreement with the team’s employees.

Example

At Passiv LLC, a team consisting of two mechanics and one service technician repaired the lift in 3 days (24 hours of working time). The total cost of work is 2400 rubles. The mechanics worked 18 hours, and the adjuster - 6 hours.

The amount due to be paid to the mechanics for the work performed will be:

2400 rub. : 24 hours x 18 hours = 1800 rub.

The amount due to be paid to one mechanic will be:

1800 rub. : 2 people = 900 rub.

The amount due to be paid to the adjuster will be:

2400 rub. : 24 hours x 6 hours = 600 rub.